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<h1>Annual Return on FLA online reporting requires portal registration and prescribed user manuals for submission.</h1> Procedure for reporting the Annual Return on Foreign Liabilities and Assets requires online registration and submission via the FLA Information Reporting portal. Entities must follow the 'FLA User Registration Form' and 'Filling Online FLA Form' user manuals for step by step guidance on portal registration and filing of the online FLA return; supplementary materials (ready reckoner, reference guide, quick commentary) assist in completing the return and ensuring procedural compliance.